East Cheshire Eye Society
Report and Accounts
Year ended 31 March 2023
Registered Charity Number 1174656
East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2023
The trustees of the East Cheshire Eye Society charity present the Annual Report and Accounts for the financial year of 2022 - 2023.
The Society Charities Registration number is 1174656. The trustees confirm this report and accounts represents the full and only state of the Society.
REVIEW OF FINANCES AT YEAR END
The Society has recorded a small surplus of £2,117 on its operations over the year. This has been achieved due to the receipt of valued grants and donations from a number of sources. The Society wishes to acknowledge and to thank all for this support, without which it would not be able to function. The year has been difficult in terms of the current financial pressures of the abnormal rising of costs all round, and to the pressures and consequences of the conflict in the Ukraine.
The total cash and financial investment reserves at the year - end totalled £443,998. The Trustees have taken professional advice with reference to the investment of its reserves during the year, and are acting on recommendations made. The Trustees confirm that the Society has sufficient funds in its financial reserves for the Society to remain in successful operation for some years to come.
ACHIEVEMENTS AND PERFORMANCE 2022-2023
The year 2022 – 2023 saw the Eye Society return to a full calendar of events and social activities. Many of our events were supported by our team of volunteers.
As always the work we do is made possible by volunteers, although post-covid our volunteer numbers have been significantly reduced. We have been actively trying to recruit volunteers throughout the year.
We continue to provide support and training to our volunteers, with all volunteers being offered and encouraged to attend first aid training, all new volunteers undertaking sessions on an introduction to sight loss session, sighted guide training where relevant, confidentiality, health and safety and the philosophy of the society.
DBS checks are undertaken on all new volunteers and staff, and in year regular staff training took place, including sessions with CVS Cheshire East, Visionary and South West Peaks.
Within the year our volunteers and staff represented the Eye Society at a range of events and activities across community locations, including: equipment demonstration events with Dolphin Computer Access; the Wilmslow Show; Macclesfield Castle Rotary Charities Bazaar; the Congleton Lions Brass Band concert in the park; Ageing Well Roadshows (2 in Macclesfield and 1 in Holmes Chapel); Christmas Tree festivals at Christ Church Macclesfield and St. James the Great Church, Gawsworth; Prestbury Christmas Fair (kindly supported by the Hummingbird Knit and Knatter group); Job Centre staff training events in Macclesfield and Congleton; an Eye Society awareness event at the Bridges retirement apartments complex, Macclesfield; a week long awareness session at Handforth Dean retail park; and the Congleton Health and Wellbeing Fair.
Fundraising remained an essential activity for us throughout the year, with things such as: sale of greetings and Christmas cards; a raffle; swimathon; the Take on 250 Challenge; fundraising concerts by the Bollington Festival Choir and the KEMS Macclesfield concert band; Anthony Collins solicitors kindly held the first of a year long programme of fundraising art exhibitions; and the Hummingbird Knit and Knatter group kindly fundraised for us by selling their hand made products.
We were supported in year by grants from: Cheshire East Council; The Rotary Club of Macclesfield Castle; and Local Giving.
East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2022
We delivered a commissioned service to Macclesfield Museums to support their drive for inclusivity and to improve accessibility for visitors and staff with a visual impairment. This included: VI awareness training for staff, volunteers and Trustees; sighted guide training; and a premises and exhibitions access audit.
The Society continues to offer a range of information, support and activities, including accessible technology training.
Our activity levels remained high throughout the year, and we continued to work closely with partners, including Vision Support, IRIS Crewe, other local charities and the local Talking Newspapers.
We were, however, saddened by the closure of IRIS in July 2022, and the resulting loss of services to people with a VI in that area. We have provided cover to the best of our availability and capacity and continue to discuss and support alternative arrangements in that area.
We were pleased to welcome the appointment of the new role of Eye Clinic Liaison Officer (ECLO) at Macclesfield District General Hospital, and we hope to see this role developing in the forthcoming year.
We were pleased to contribute to research for the ‘Specsavers State of the UKs Eye Health Report’, which explored the state of the UKs eye health, with particular reference to the impact of Covid lockdowns. The Eye Society was mentioned in the report, and it also included a quote from our Charity Manager.
Both Chester and Poynton VI bowls teams hosted our bowls team this year.
The Society is grateful for the ongoing dedication of staff members Alan Chappell and Helen van der Veken.
The Board of Trustees has seen the following changes this year:
-
Leavers – Jan Flynn; Laura Weston
-
New starter – Cat Costigan
This year we celebrated the long service of two of our Trustees - Martin Welch has been Treasurer for 25 years and Bridget Self has been a Volunteer and Trustee for 30 years. The Board thank them both for their service and commitment.
SOCIETY TRUSTEES 2022-2023
Catherine Costigan (Appointed 19-5-2022) Elizabeth Durham Janet Flynn (Resigned on 19-12-2022) Pamela Hodgkiss Bridget Self Colin Turner Martin Welch (Hon. Treasurer) Laura Weston (Resigned on 20-2-2023)
This report was approved by the Trustees on XX XXXXX 2023 and signed on its behalf.
M S Welch
Trustee
Independent Examiners Report on the Accounts of East Cheshire Eye Society For the Year Ended 31 March 2023 Charity Number: 1174656
We report to the charity trustees on our examination of the accounts of the CIO for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
We report in respect of our examination of the CIO's accounts carried out under Scetion 145 of the Act. In carrying out our examination we have folllowed all applicable Directions given by the Charities Commission under Scetion 145(5)(b) of the 2011 Act.
Independent examiners statememt
We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
-
1, accounting records were not kept in respect of the Trust as required by Section 130 of the Act: or
-
2, the accounts do not accord with those records.
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
1 Church Mews Churchill Way Macclesfield Cheshire SK11 6AY
Kime O'Brien Limited Chartered Accountants
24 November 2023
East Cheshire Eye Society Detailed Statement of Financial Activities for the year ended 31st March 2023
| Note Income and endownments from Donations and Legacies 4 Donations and Gifts Legacy Grants Charitable Activities 5 Fundraising Events Socials and Trips Sales Talking Newspaper Investments 6 CCLA COIF 5% 2025 Treasury 6% 2028 Treasury Other 7 Recharges Total Income and Endownments Expenditure Raising Funds 8 Charitable Activities 9 Total Expenditure Other Decrease in valuations 13 Transfers Sale of Fixed Assets 12 Net (expenditure)/ income Net Movement in Funds Reconciliation of Funds 17 Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted 2023 £ 18,077 - - 18,077 4,137 2,573 4,626 - 11,336 4,554 2,294 1,816 8,664 1,366 1,366 39,443 3,394 32,849 36,243 16,659 - (13,459) (13,459) 455,968 442,509 |
Restricted 2023 £ - - 42,171 42,171 - - - 1,000 1,000 - - - - - - 43,171 - 44,254 44,254 - - (1,083) (1,083) 2,572 1,489 |
Total 2023 £ 18,077 - 42,171 60,248 4,137 2,573 4,626 1,000 12,336 4,554 2,294 1,816 8,664 1,366 1,366 82,614 3,394 77,103 80,497 16,659 - - (14,542) (14,542) 458,540 443,998 |
Total 2022 £ 17,683 32,256 23,114 |
|---|---|---|---|---|
| 73,053 | ||||
| 3,952 573 4,659 1,000 |
||||
| 10,184 | ||||
| 2,759 2,294 908 |
||||
| 7,653 | ||||
| 420 | ||||
| 420 | ||||
| 91,311 | ||||
| 3,701 75,659 |
||||
| 79,360 | ||||
| 1,406 - 42,383 |
||||
| 55,740 | ||||
| 55,740 | ||||
| 402,801 | ||||
| 458,540 |
East Cheshire Eye Society Balance Sheet for the year ended 31st March 2023
| Notes Fixed Assets Tangible 12 Investments 13 Total Current Assets Stocks 14 Debtors 15 Cash at bank and in hand 20 Short Term Cash Deposit Total Creditors Amount falling due within one year 16 Net Current Assets Total Assets less current Liabilities Total Net Assets The Funds Of the Charity Restricted Funds Unrestricted Funds General Funds Designated Funds Total Total Funds |
2023 £ 2,570 237,504 240,074 5,314 3,277 124,426 75,000 208,017 4,093 203,924 443,998 443,998 1,489 442,509 - 442,509 443,998 |
2022 £ 5,472 254,163 |
|---|---|---|
| 259,635 4,382 1,510 197,159 - |
||
| 203,051 | ||
| 4,146 | ||
| 198,906 | ||
| 458,540 | ||
| 458,540 | ||
| 2,572 | ||
| 455,968 - |
||
| 455,968 | ||
| 458,540 |
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2022
1. Status
Charitable Incorporated Organisations (CIO) Revenue greater than £25,000 but less than £250,000
2. Accounting Polices
Basis of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRS 102 (Charities Sorp FRS 102).
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds
These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds
These are unrestricted funds earmarked by the trustees for particular purpose
Revaluation funds
These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds
These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive,
the income and the amount of the income can be measured with sufficient reliability.
Income with related expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
Donations and legacies
Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts Donated services and facilities
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
Donated Services and Facilities
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment Income
This is included in the accounts when received
Gains/(losses) on revaluation of Investments
This includes any gain or loss resulting from revaluing investments to market value at the end of the year.
Gains/(losses) on sale on investment assets
This includes any gain or loss on the sale of investments.
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2022
Expenditure
Recognition of expenditure
Expenditure is recognised on an accruals basis.
Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on raising fund
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
Expenditure on charitable activities
These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
Governance costs
These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including
any audit /independent examination fees, costs linked to the strategic management of the Charity.
Other expenditure
These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated.
All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated goods are not valued
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand
Trade and other creditors
Short term creditors are measured at the transaction price.
Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in
the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Pension costs
The charity operates a defined contribution plan for its employees.
A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity.
Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due.
Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023
Income
| 4 Income from Donations and Legacies Unrestricted Restricted Total 2023 2023 2023 £ £ £ Donations and Gifts 18,077 18,077 Legacy - - Grants - 42,171 42,171 Other Total 18,077 42,171 60,248 5 Income from Charitable Activities Unrestricted Restricted Total 2023 2023 2023 £ £ £ Fundraising Events 4,137 4,137 Socials and Trips 2,573 2,573 Sales 4,626 4,626 Talking Newspapers 1,000 1,000 Grants - - - Total 11,336 1,000 12,336 6 Income from Investments Unrestricted Restricted Total 2023 2023 2023 £ £ £ CCLA COIF 4,554 - 4,554 8%2021 Treasury - - - 5% 2025 Treasury 2,294 - 2,294 6% 2028 Treasury 1,816 - 1,816 Total 8,664 - 8,664 7 Other Income Unrestricted Restricted Total 2023 2023 2023 £ £ £ Recharges 1,366 1,366 Total 1,366 - 1,366 |
Total 2022 £ 17,683 32,256 23,114 |
|---|---|
| 73,053 | |
| Total 2022 £ 3,952 573 4,659 1,000 |
|
| 10,184 | |
| Total 2022 £ 2,759 1,692 2,294 908 |
|
| 7,653 | |
| Total 2022 £ 420 |
|
| 420 |
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023
Expenditure
| 8 On Raising Funds Events Lottery and Raffle Prizes Staff Costs Total 9 On Charitable Activities Rent Market Place Staff Costs Socials and Trips Sales Awareness Events Service Provision Motor and Travel Cleaning QVS and Market Place Telephone and Broadband Security QVS Water QVS Light Heat Power QVS Repairs and Maintenance Insurance Depreciation Equipment expensed Postage and Couriers Software and IT + Supprt Stationary and Printing Marketing Subscriptions Sundry Consultants Governance Training Total |
Unrestricted Restricted Total 2023 2023 2023 £ £ £ 10 10 918 918 2,466 2,466 3,394 - 3,394 Unrestricted Restricted Total 2023 2023 2023 £ £ £ 9,292 1,000 10,292 8,126 20,218 28,344 1,089 855 1,944 1,713 - 1,713 47 7,284 7,331 25 10,315 10,340 368 - 368 380 - 380 273 1,309 1,582 - - - - - - - - - - - - 523 - 523 2,725 177 2,902 5 - 5 1 - 1 397 1,309 1,706 377 1,309 1,686 250 - 250 316 - 316 154 - 154 5,714 478 6,192 600 - 600 474 - 474 32,849 44,254 77,103 |
Total 2022 £ - 1,286 2,415 |
|---|---|---|
| 3,701 | ||
| Total 2022 £ 9,500 29,790 786 2,668 4,155 9,876 277 579 1,654 908 301 1,113 53 852 2,503 622 21 1,390 1,223 - 340 165 6,192 690 - |
||
| 75,659 |
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023
| 10 Staff Costs Unrestricted Restricted Total 2023 2023 2023 £ £ £ Salaries and Wages 10,592 20,218 30,810 Total 10,592 20,218 30,810 7.5% On Raising Funds 2,466 - 2,466 On Charitable Activities 8,126 20,218 28,344 10,592 20,218 30,810 Average Headcount 2.0 11 Net expenditure / income before transfers This is stated after charging Depr 2,725 177 2,902 Independent Examination Fees 600 0 600 |
Total 2022 £ 38,538 |
|---|---|
| 38,538 | |
| 2,890 35,648 |
|
| 38,538 | |
| 2.2 | |
| 2,503 | |
| 600 |
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023
Assets and Liabilities
12 Tangible Fixed Assets
| Cost or Revaluatation As at 1st April 2022 Disposals Additions As at 31st March 2023 Depreciataion As at 1st April 2022 Disposals Charge Year As at 31st March 2023 Net Book Values As at 31st March 2022 As at 31st March 2023 |
L+B F+F Total - 11,299 11,299 - - - - - - |
|---|---|
| - 11,299 11,299 | |
| - 5,827 5,827 - - - - 2,902 2,902 |
|
| 8,729 8,729 | |
| - 5,472 5,472 - 2,570 2,570 |
Depreciation Policy
Land and Buildings Zero Fixture and Fittings Greater Than £100 Over 4 years starting on date of acqusistion Computer and Teleph Greater Than £100 Over 3 years starting on date of acqusistion
13 Investments
| Investments | |
|---|---|
| Costs Cost as at 1st April 2022 Disposals Additions Cost as at 31st March 2023 Provisions and Impairments Revaluatation as at 1st April 2022 Disposals Revaluatation in the year As at 31st March 2023 Net Book Values At 31st March 2022 |
COIF 6% 2028 5% 2025 8% 2021 Total 136,807 42,309 60,000 - 239,116 - - - - 0 - - - - |
| 136,807 42,309 60,000 0 239,116 |
|
| 27,859 (3,319) (9,493) - 15,047 (8,371) (4,728) (3,560) - (16,659) |
|
| 19,488 (8,047) (13,053) 0 (1,612) |
|
| 164666 38990 50507 0 254163 |
164,666 38,990 50,507 0 254,163
At 31st March 2023
156,295
34,262
46,947
0 237,504
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023
| 14 Stocks 2023 £ 5,314 Stock is valued at Costs Donated Goods for recycle are not valued 15 Debtors 2023 £ Trade Debtors 1,516 Prepayments and Accrued Income 679 Gift Aid 1,082 Total 3,277 |
2022 £ |
|---|---|
| 4,382 | |
| 2022 £ 100 495 915 |
|
| 1,510 |
| 16 Creditors 2023 £ amounts falling due within one year Trade Creditors 2,225 Other Creditors - Accruals and Deferred Income 1,868 Total 4,093 17 Movement in Funds As at 1st April As 2023 £ Restricted Funds Net current assets 1,168 Net Fixed Assets 321 Total 1,489 Unrestricted Funds General Funds 442,509 Designated Funds - |
2022 £ 536 2,073 1,537 |
|---|---|
| 4,146 | |
| at 31st March 2022 £ 2,073 499 |
|
| 2,572 | |
| 455,968 - |
Total Funds
443,998
458,540
East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023
18 Analysis of net assets between funds
| Fixed Assets Investments Net Current Assets Total |
Restricted 321 - 1,168 1,489 |
Unrestricted 2,249 237,504 202,756 442,509 |
Total 2,570 237,504 203,924 |
|---|---|---|---|
| 443,998 |
19 Reconciliation of net debt
| Reconciliation of net debt | |||
|---|---|---|---|
| Cash and Cash Equivilents Cash and Cash Equivilents Llloyds COIF Cash Total |
At 1st April 2022 £ 197,159 196,545 509 105 197,159 |
As at 31st March Cash Flows 2023 £ £ 2,267 199,426 2,276 198,821 - 509 (9) 96 2,267 199,426 |
|
| 198,821 509 96 |
|||
| 199,426 |